Loading judgment…
No AI summary yet for this case.
Detected automatically from the text. The count shows how many other judgments on BharatTax rely on the same authority.
Income Tax Appellate Tribunal, MUMBAI BENCHES “SMC”, MUMBAI
Before: Shri Shamim Yahya
O R D E R This is an appeal by the assessee against order of learned CIT(A) dated 15.02.2017 pertaining to assessment year 2012-2013, wherein learned CIT(A) has dismissed the appeal for non-prosecution.
Upon hearing both the Counsel and perusing the records, I find that it is incumbent upon the learned CIT(A) to pass an order on the merits of the case and not dismissed the appeal for non-prosecution. For this proposition, I place reliance upon following case laws.
(1) CIT v. T.A.Luthara HUF [(2016) 240 Taxman 133 (Bom.)] (2) CIT v. S.Chenniappa Mudaliar [(1969) 74 ITR 41 (SC)]
Accordingly in the interest of justice, I remit the issue raised in the appeal to the file of the learned CIT(A). Learned CIT(A) is directed to . Smt.Nisha Anand Sagar. consider the issue afresh and pass an order on the merits of the case after giving the assessee proper opportunity of being heard.
Learned Counsel of the assessee has also given undertaking that he shall appear before the learned CIT(A) suo moto within two months of this order to canvass the appeal.